The tariff classification of a Shaft from China.

N257801 October 21, 2014 CLA-2-83:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Shawn Glover UPS Trade Management Services, Inc 2031 S. Centennial Ave. Aiken, SC 29803 RE: The tariff classification of a Shaft from China. Dear Ms. Glover: In your letter dated October 1, 2014 on behalf of TA America you requested a tariff classification ruling. The article under consideration is an aluminum Shaft, described as a solid cylindrical frame with flat ends containing holes. The Shaft fits through a torque rod assembly, which consists of aluminum with a rubber and plastic coating. The torque rod assembly attaches to the left and right side of the engine and the Shaft fastens to a bracket, which mounts to the vehicle’s chassis. It is stated that the torque rod assemblies, incorporating the Shaft, are the only engine mounts used to secure the engine to the vehicle and are designed to dampen vibration. You suggested that the aluminum shaft be classified under 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other.” Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Section XVI Note 2 (g) excludes Parts of general use, as defined in note 2 to section XV, of base metal (section XV). Section XV Note 2(c) defines parts of general use as articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of heading 8306. Heading 8302, HTSUS, provides in part for "Base metal mountings, fittings and similar articles suitable for coachwork." Mountings are not defined in the HTSUS and Explanatory Notes. In HQ 965970, dated October 13, 2003, CBP defined the term "mounting" as "a component that serves to join two parts together. Based on the information provided, the Shaft is used to secure the engine to the vehicle and provide vibration control. Further, CBP has classified similar items used as engine mounts under heading 8302, HTSUS. See HQ H025860, dated November 20, 2009. Therefore, in accordance with GRI 1, the applicable subheading for the Shaft will be 8302.30.3060, HTSUS, which provides for Base Metal Mountings, fittings and similar Articles suitable for motor vehicles; and parts thereof; of iron or steel, of aluminum or of zinc; other. The rate of duty will be 2 percent ad valorem. The aluminum shaft may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sandra Martinez at Sandra.Martinez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division